{"data":{"id":"us-ri/r.i.-gen.-laws-44-29-8","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-29-8","heading":"Taxes as debt to state — Lien on real estate.","body":"The amount of any taxes, including interest and penalties, imposed by this chapter shall be a debt due from the seller to the state, shall be recoverable at law in the same manner as other debts, and until collected shall constitute a lien upon all the seller’s real property located in this state, and this lien shall take precedence over any other lien or encumbrance on the property.","path":["Title 44 Taxation","Chapter 29 Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-29/44-29-8.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:31Z","sha256":"77f47b2dd1b4a7769f7b3d8e55f82a206842d9dffd632fe28a8281d90080d57b","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-29-7","next":"us-ri/r.i.-gen.-laws-44-29-9"},"notice":"GroundRules: Original legal text. Not legal advice."}